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The Working Party of Senior Budget Officials (SBO) undertakes comparative analysis to assess specific aspects of the budget process across member countries in order to identify best practices for resource allocation and management. This allows countries to benefit from the experiences of others.

Subjects of comparative analysis have included:

• the introduction of accrual accounting
• the role of budget institutions in reallocation
• the use of performance information in the budget process
• Off-budget and Tax Expenditures
• the operation of fiscal rules, budgeting for the long term
• the role of the legislature in the budget process
• the use of voucher programmes for the delivery of public services
• the legal framework for budget systems: an international comparison

In the medium term, the main priorities for comparative work will be the implementation of performance-oriented budgetary processes, the strengthening of budget discipline and the capacity to adhere to fiscal rules and, as a part of a wider OECD project, fiscal relations across levels of government.

See the OECD Journal on Budgeting for comparative reports.